There are a variety of environmental, social and governance (“ESG”)-related regulations applicable to federally and provincially incorporated companies; however, the focus of this chapter will be on public companies that qualify as “reporting issuers” under applicable Canadian securities and corporate laws, with references to general Canadian corporate law and specific section references to the federal Canada Business Corporations Act (the “CBCA”). This chapter will not address any trade or consumer protection laws that may regulate ESG matters.

Originally Published in the ICLG – Environmental, Social & Governance Law 2023.